2008-01-24
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自行搭建簡陋鋼鐵架房屋仍應課徵房屋稅
字級大小
桃園縣政府地方稅務局表示，一般民眾常在自有閒置的土地上搭建簡陋鋼鐵架房屋，作為堆放雜物或停放車輛使用。當所搭建之鋼鐵架房屋經稽徵機關清查查獲時，將依法課徵房屋稅，往往引起民眾不服，認為僅係簡單之搭建，為何要核課房屋稅？ 該局指出，房屋稅係以房屋及有關增加該房屋使用價值之建築物為課徵對象。而房屋定義是指固定於土地上之建築物，供營業、工作或住宅用者。因此，凡建築材料固著於地上之構造物，供人居住、遊憩、工作、儲藏之場所，都是屬於建築物範圍，鋼鐵搭建之房屋亦無例外，仍屬課徵對象，自應依法課徵房屋稅。
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